We have a recommendation: reporting operating cash flows with the direct method. There is probably no better (or easier) way to serve financial statement users’ needs. Of course, our assertion begs ...

The direct method uses gross cash receipts and gross cash payments to prepare cash flow statements. This includes money paid to suppliers, receipts from customers, interest and dividends received, ...

If FASB follows through with its plan to mandate a direct-method cash flow statement for not-for-profit entities, experts say financial statement preparers would be wise to address implementation ...

Cash flow statements are used to monitor the incoming and outgoing cash and cash equivalents of a company. See a cash flow statement example.

Explore the fundamentals of cash flow statements, including their structure, significance, and the insights they provide into a company's financial health in 2025.

Cash flow from operating activities is exactly what you might imagine: it's how much cash is moving between the company and the customer. Learn more here.